BALANCE SHEET AS AT SEPTEMBER 30, 2018 As at September 2018 As at September 2017 Schedules Liabilities Unit Capital 2 1,97,31,340 54,08,860 Reserves and Surplus 3 25,94,146 3,43,645 Current Liabilities and Provisions 4 14,416 1,030 Total 2,23,39,902 57,53,535 Assets Investments 5 2,13,92,029 - Deposits 6 - - Other Current Assets 7 9,47,873 57,53,535 Total 2,23,39,902 57,53,535 -
REVENUE ACCOUNT FOR THE YESR ENDED SEPTEMBER 30, 2017 Particulars Schedules For the half year ended 30.09.2018 For the half year ended 30.09.2017 Income Dividend - Interest 6,87,032.02 - Profit on sale/redemption of investments 8 1,47,136 1,56,357 Profit on inter-scheme transfer/ sale of investments - Unrealized gain on appreciation in investments - Other income - Total Income (A) 8,34,168 1,56,357 Expenses and Losses Unrealized losses in value of investments 7,65,645.00 - Loss on sale/redemption of investments - Loss on inter-scheme transfer/ sale of investments - Management fees 992.41 241 NPS Trust fees 496.25 241 Custodian Fees 365.12 40 CRA Fees Less: Amount recoverable on sale of units on account of CRA Charges - GST 244.73 Provision for Non-Performing Assets Total Expenditure (B) 7,67,744 522 Surplus/(Deficit) for the year (A-B) 66,424 1,55,835 Less: Amount transferred to Unrealised appreciation account Less: Amount transferred to General Reserve - Amount carried forward to Balance Sheet 66,424 1,55,835
NOTES ANNEXED TO AND FORMING PART OF THE BALANCE SHEET AS AT SEPTEMBER 30, 2017 Schedule 2 - Unit Capital Outstanding at the beginning of the year 1,44,07,045 33,83,292 Add :Units issued during the year 64,87,285 23,56,352 Less: Units redeemed during the year 11,62,991 3,30,785 Outstanding at the end of the year 1,97,31,340 54,08,860 (Face Value of Rs.10/- each unit, fully paid up) Outstanding units at the beginning of the year 14,40,704.48 3,38,329.19 Add :Units issued during the year 6,48,728.55 2,35,635.25 Less: Units redeemed during the year 1,16,299.05 33,078.47 Outstanding Units at the end of the year 19,73,133.97 5,40,885.97 Schedule 3 Reserves and Surplus Unit Premium Reserve Opening Balance 10,24,332 69,597 Add: Premium on Units issued 7,98,528 1,04,010 Less: Premium on Units redeemed 1,43,337 15,856 Add: Transfer from General Reserve - Closing Balance 16,79,522 1,57,751 General Reserve Opening Balance 8,48,200 30,059 Add: Transfer from Revenue Account 66,424 1,55,835 Less: Transfer to Unit Premium Reserve Closing Balance 9,14,624 1,85,894 Unrealised Appreciation Account Opening Balance - Add : Adjusment for Previous years unrealised appreciation reserve Add/Less: Transferred from/(to) Revenue Account - Closing Balance - Total 25,94,146 3,43,645
Schedule 4 - Current Liabilities and Provisions Current Liabilities Sundry Creditors for expenses - NPS Charges Payable 264.55 134 Management Fee Payable 574.89 149 Custodial Charges Payable 278.10 - Book Overdraft 2 Redemption Payable 13,269.74 740 TDS Payable 29 5 Contract for Purchase of Investments - Amount Payable to Other Schemes - Provision for Interest Overdue - Provision on upgraded Assets Interest received in Advance - 14,416 1,030 Schedule 5 - Investments Investments (Long Term and Short Term) Equity Shares - Debentures and Bonds Listed/Awaiting Listing - Central and State Government Securities (including treasury bills) - Commercial Paper - Alternative Investment Funds * Basel III Tier I bonds 2,13,92,029 Others - Mutual Fund Units *(Category I and Category II Only)/REITs/INVITs/Asset Backed Securities/Commercial mortgage based Securities or Residential mortgage based securities) Total 2,13,92,029 - Schedule 6 - Deposits Deposits Deposits with Scheduled Banks - - -
Schedule 7 - Other Current Assets Balances with bank in a current account 86 1,535 Contract for Sale of Investments 2,53,000 57,52,000 Outstanding Income 6,94,787 9,47,873 57,53,535
NOTES ANNEXED TO AND FORMING PART OF PROFIT AND LOSS ACCOUNT FOR THE HALF YEAR ENDED 30.09.2017 Schedule 8 - Realised Gains on sale / redemption of investments For the half year ended 30.09.2018 For the half year ended 30.09.2017 REALISED GAINS ON SALE / REDEMPTION OF INVESTMENTS Profit on Sale of Equity Shares - Profit on Sale of Corporate Bonds - Profit on Sale of Government Securities - Profit on Sale of Comm. Paper / Comm. Deposits - Profit on Sale of Mutual Fund Scheme units 1,47,136 1,56,357 1,47,136 1,56,357